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Volume 5, Issue 1 Spring 2011 Business A Magazine for the James F. Dicke College of Business administration Exchange THE MASTER OF PROFESSIONAL PRACTICE IN ACCOUNTING (MPPA) THE FIRST GRADUATE DEGREE:

Business Exchange Spring 2011

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  • Volume 5, Issue 1 Spring 2011

    BusinessA Magazine for the James F. Dicke College of Business administration

    Exchange

    the MAster oF ProFessionAl PrACtiCe in ACCounting (MPPA)

    the First

    grADuAteDegree:

  • Ethical. Entrepreneurial. Engaged.

    Creating tomorrows

    leaders.

  • A Message from the Dean 4

    Masters Degree in Professional Practice of Accounting 5-7

    Women in Leadership 8-12

    Scoreboard to Boardroom 14-17

    Deans Lecture Series 18

    Summer Camps 19

    College News and Events 20-21

    Alumni Profile 22

    Advisory Board 23

    contentsspring 2011

    Business exchange 3

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    Business exchangeVolume Five - issue onespring 2011

    editors/writersJosh AlkireCarol FlaxLyndsey RobisonLaurie Wurth Pressel

    designer Jeni Bible

    PhotograPhy Kenneth Colwell

    Business Exchange is produced by the Ohio Northern University Office of Communications and Marketing and published by The James F. Dicke College of Business Administration at Ohio Northern University 525 S. Main St. Ada, Ohio 45810 419-772-2000www.onu.edu

    The James F. Dicke College of Business Administration prepares students to become successful business and community leaders in a changing world. The college offers nationally accredited academic programs in six majors and five related areas of study. The integration of theory and practice and ongoing mentoring opportunities are hallmarks of this outstanding academic program.

    Message from the Dean

    The James F. Dicke College of Business Administration will mark a milestone at the start of the fall 2012 semester with the launch of our first graduate program. In partnership with the Pettit College of Law, we have created a graduate program in accounting that will be unique to the marketplace. The program enables accounting professionals to obtain enough credit hours to sit for the CPA exam while simultaneously earning a masters degree in the professional practice of accounting. You can read more about this distinctive program in the pages that follow.

    Also in this issue, we illustrate the character trait of determination. We profile Amy Beaschler, BSBA 80, Sheryl (Haushalter) Sopher, BSBA 92, and Deann (Fishpaw) Newman, BSBA 83, who have all worked hard to rise to the top in competitive industries. We introduce a young entrepreneur, Rob Lydic, BS 97, who is committed to helping our students learn how to launch a business. And we feature six student-athletes who excel on the court/field and in the classroom. Through participation in their sports, they have developed skills, like time management and teamwork, that will serve them well in the business world.

    Enjoy this issue and have a relaxing and fruitful summer! Please consider joining us for our annual golf outing on July 24, 2011, at the Catawba Island Club in Port Clinton, Ohio. The money raised during this event helps to provide additional scholarships in the business college. Thank you for your continued support.

    Sincerely,

    James W. Fenton Jr., Ph.D.Dean and professor of [email protected]

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    Masters Degree in Professional Practice of Accounting

    the MAster oF ProFessionAl PrACtiCe in ACCounting

    The James F. Dicke College of Business Administration will launch its first graduate degree program in fall 2012: the master of professional practice in accounting (MPPA). This program will enable accounting professionals to obtain enough credit hours to sit for the Certified Public Accountant (CPA) exam while simultaneously earning a masters degree in the professional practice of accounting.

    A number of specific features contribute to the programs uniqueness. For starters, students enrolled in the program can choose between two track options: taxation (TaxTrack) or forensic accounting/audit services (FAASTrack).

    The typical masters degree in an accounting program is directed toward providing the extra year of education needed in most states for students to sit for the CPA exam, says Kay Zekany, associate professor of accounting. In contrast, our MPPA program is strictly directed toward providing highly specialized education for those particularly interested in developing a specialization in forensic accounting and audit services or taxation.

    FAASTrack, a blended online curriculum, will allow students to pursue the study of all facets of forensic accounting and internal/external auditing. The TaxTrack

    curriculum will be taught by professors from ONUs Colleges of Law and Business Administration in the areas of tax compliance, tax planning, tax research and tax litigation.

    The online FAASTrack will be a draw to those who would like to have a forensic/audit masters degree, but who can't take time off from work to attend traditional daytime, face-to-face courses, says Jill (Ringelman) Christopher, BSBA 82, associate professor of accounting.

    We saw little advantage in offering a me too program that could be replicated across dozens of college campuses across the state and country. We needed to find the right niche for us that had the potential to draw students on larger scale. That niche was found through collaboration between ONUs Colleges of Business and Law, says Zekany.

    introDuCing the Business Colleges First grADuAte Degree ProgrAM

    A Fusion oF

    Business& lAw

    Kay Zekany

    This new graduate program will be a distinctive addition to the colleges program offerings, says Dr. Jim Fenton Jr., dean of the College of Business Administration. We have developed a very different accounting

    graduate program compared to most on the market.

    Business exchange 5

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    The programs forensic accounting track will be delivered via distance education to attract students from a wide geographical area.

    In addition to distance learners, ONUs MPPA program targets a number of other potential students. High school students thinking about majoring in accounting will be able to move directly from ONUs undergraduate accounting

    program into one of the two curriculum tracks. Transfer students who have completed a two-year accounting program can finish their baccalaureate degree at ONU and then enter the MPPA program. Public accounting professionals can add the graduate accounting degree on a full- or part-time basis.

    students who can obtain a second graduate degree in only slightly more than the three years it takes them to get their JD, says Christopher.

    ONUs MPPA program focuses not on theory or research, but on practice. Students who enroll in either the forensic accounting/audit services track or the tax track (both of which require an internship) should graduate well prepared to practice accounting.

    CrAFting A ProgrAMPlans for the MPPA program began as early as spring 2006.

    I gave a charge to faculty members to create what I called a distinctive and differentiated graduate program in accounting that leveraged the use of faculty not only from the College of Business Administration but also from the entire University, says Fenton.

    In other words, Fenton sought to create a graduate program that would not require extensive additions to the business faculty.

    So, a committee was formed to assess the possibility of creating such a program. The group, composed of law and business faculty members, came up with the unique MPPA graduate program by developing the core curriculum with two track options.

    Jill Christopher

    accounting backgrounds who want to add the graduate accounting degree.

    The TaxTrack will be a draw to practitioners who would like to enhance their estate-planning or business-planning tax practices with courses from a highly esteemed law school, or to law

    The program also will appeal to current ONU students, such as undergraduate business students with accounting electives or ONU law students with

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    Jill Christopher was specifically asked to design the FAASTrack and the distance-education portions of the MPPA program proposal document.

    Since I had designed the forensic accounting option previously, and since I was, at the time, the only faculty member who had taught any College of Business Administration courses online, I was given the forensic accounting track and distance-learning portions of the program to design, Christopher says.

    faculty and deans of the Colleges of Business Administration and Law, the MPPA program needed to be approved by the University via the vice president of academic affairs, the president of the University, and the Board of Trustees. This happened in June 2010.

    After University approval, the new degree program was sent to the Ohio Board of Regents in December 2010 and then the Higher Learning Commission of the North Central Association of Colleges and Schools, ONUs general accrediting agency, in March 2011.

    The Ohio Board of Regents is very interested in quality education, says Zekany. The approval process they conduct is very thorough and probing. It was anything but a cakewalk, but I was quite impressed with their process.

    A Degree oF exCiteMentNow that the new MPPA program has cleared all its procedural hurdles, College of Business Administration faculty members look forward to

    Dexter woods

    Dexter Woods, BSBA 79, JD 82, professor of business administration, played an important role in coordinating the efforts to further develop the program,

    writing its description, and getting it approved at various levels.

    The full approval process involved many stages. Once approved by the

    what the degree will bring to the college and the University.

    This program has tremendous potential, Zekany says. The need for the forensic accounting specialty is tremendous and growing. Our FAASTrack program has very strong bones. Im also excited about the collaboration with the College of Law.

    As a certified public accountant and lawyer who obtained an LL.M. in taxation and who worked as a tax attorney for several years, I am excited that both tracks of the MPPA involve significant exposure to the law, Woods says.

    The MPPA opens the doors for the University to serve markets it currently does not serve, says Rob Kleine, associate professor of marketing. Im excited that ONU is moving into the masters program space by offering a targeted, highly differentiated, high-value value proposition.

    Business exchange 7

  • Three dynamic women. Three demanding industries. Three different paths to success.

    1 2 3

  • ManufacturingSheryl (Haushalter) Sopher, BSBA 92

    Sheryl (Haushalter) Sopher, BSBA 92,

    never expected to work in the family business. In fact, the family business didnt even exist when she left the nest and embarked on her career. But her life took a circuitous route, eventually drawing her back to northwest Ohio, where she graduated from Ohio Northern and became a key player in her familys international manufacturing firm.

    Sopher is vice president of finance and administration for Robinson Fin Machines Inc., in Kenton, Ohio. Robinson Fin manufactures fin folded metal parts capable of transferring heat to or from gases or liquids that pass through its folds. The companys fin is on the cutting edge in heat-transfer technology with diverse and impressive applications, including the International Space Station, fighter jets, Pizza Hut ovens, NASCAR race cars, Dell computers, Sea Wolf nuclear class submarines, BMW car seats and much more.

    James Robinson invented the fin machine. Sophers father, a mechanical engineer, became Robinsons close friend and collaborator, helping him to improve the machines design. When Robinson passed away in 1983, his widow sold the business and patent to Sophers parents, Ruth and Fred. They changed the core business from selling fin machines to manufacturing and selling the fin itself. Fred passed away in 1993, and Ruth assumed control of the company.

    In the last 20 years, Robinson Fin has experienced steady growth and developed a diversified customer base. A three-generation company, Robinson Fin operates with family-oriented work ethics and values. Sopher and her brothers, Mark and David, all joined the company in the early 90s. Sophers daughter, Cassi, joined the firm in 2006.

    We love working together, says Sopher, commenting on her familys tight bond. We each bring a special area of expertise to the table. Its a blessing to be able to see my family members every day and work with them to grow our business.

    Sophers mother, Ruth, serves as a powerful role model. Ruth had always been company president, but after her husbands death, she had to guide Robinson Fin through a transition that could have been devastating to the business and its employees. Ruth didnt back down, even though there were few women-owned manufacturing companies at the time. Ruths skills and determination produced a thriving business to share with her children.

    Not surprisingly, Sopher scoffs at the idea that manufacturing is a mans domain. When she encounters a client who doubts her knowledge

    1

    or authority, she tactfully proves them wrong. Its a challenge I enjoy, she says. If you know your stuff, youll be accepted, regardless of your gender or age.

    Sopher learned her leadership style servant leader from her mom. Like Ruth, she tries to help each employee foster their strengths and overcome their shortcomings. I learned early on that if you support people to do their best, youll have a good outcome, she says. I just hope my ability to lead and influence is half as successful as my moms.

    Although she primarily works with the companys finances, Sopher strives to be creative, too. You can never stand still, she says. Standing still is the same as going backward

    Business exchange 9

  • because the rest of the world is moving forward. I am always open to change and looking for ways to improve.

    Sopher doesnt measure success, however, by how much money she makes or how much influence she wields. She measures it by what she gives to others. She is involved with numerous organizations including Youth for Christ/USA, the Greater Findlay Emmaus Community, Hardin Memorial Hospital Foundation, Kenton Elks, and Ohio Northern. For me, success means being a happy, contributing member of society, she says. Sopher lives in Findlay, Ohio, with her husband, Todd. They have a blended family of four adult children, Cassi, Aubrey, Brett and Brittany, and one granddaughter, Rylee.

    2

    Call CentersAmy Beaschler, BSBA 80

    Amy Beaschler, BSBA 80, cant turn down a challenge. Whether its establishing a start-up in record time, turning around a failing project, or moving to a different country, she goes for it. Its like waving a red flag in front of a bull, she says, with a laugh.

    Her can-do attitude helped her rise to the top in the high-pressure industry of call centers and collections. Along

    the way, shes had fun adventures and made business connections across the country and in the exotic island of Barbados.

    Beaschler is a project director for GC Services L.P., a privately held company that employs approximately 10,000 people at 31 U.S. service centers and two international centers. GCs clients include Fortune 100 companies in industries like automotive, telecommunications and banking that find it more advantageous to outsource their customer dialogue.

    Call centers are fast-paced and demanding, says Beaschler, but she finds them invigorating. Her gregarious personality and high energy are assets in this environment. A human resources manager once told her she would never last in the male-dominated industry. Beaschler

    delights in calling the HR manager each year to tell her she is still going strong.

    Today, Beaschler manages around 350 employees at a 24-7 customer service center in El Paso, Texas, for an electricity provider. Her center handles a wide range of customer calls such as bill questions, service complaints and enrollment calls. Her employees need to be at the top of their game

    because unsatisfied customers have the option of switching to another electric provider in the deregulated environment.

    Sometimes it gets intense, she explains, because you are dealing with a necessity and peoples comfort levels. If you have a customer who just put a side of beef in their freezer, and then their electricity goes out, for example, they are not going to be happy. The language can get pretty colorful.

    Beaschlers biggest challenge, however, is developing and retaining employees. Most positions at her center are entry-level, so her employees tend to be young and inexperienced. Beaschler

  • Tax Management

    Deann (Fishpaw) Newman, BSBA 83

    Deann (Fishpaw) Newman, BSBA 83, who grew up in the small town of Bucyrus, Ohio,

    3

    works hard to create an upbeat, professional work environment that provides each employee with the tools and training they need to be successful.

    Sincerely dedicated to her people, Beaschler celebrates each time an employee reaches his or her potential. I have a coaching/teaching leadership style, she says. If I can help an employee grow in a position, they can carry that skill with them and share it with others. Therefore, I have created a legacy.

    Beaschler worked in telecommunications for 15 years before joining GC Services in 1995. Throughout the course of her career, shes relocated 11 times and owned eight homes. Shes lived in Nashville, Memphis, St. Louis, Indianapolis, Cleveland and Cedar Rapids, to name a few. Her most interesting assignment took her to Barbados for two years to establish a new customer service center.

    never dreamed she would one day be a partner in the largest professional services firm in the world. But today, she heads a tax management consulting practice for Deloitte and Touche LLP, the largest of the Big Four accounting firms. This (becoming a partner) was a big one for me, she says.

    Newmans success resulted from her hard work and vision. After graduating from Northern, she worked at a local public accounting firm and obtained her CPA licensure. She then obtained her law degree and worked at a law firm before joining Deloitte and Touche.

    At Deloitte, she established a reputation for being creative, focused and technology savvy. She was named partner in 2006 and assumed her present position in 2009.

    She immediately set an ambitious goal of doubling the size of the North Central tax management consulting practice.

    Newmans workdays start around dawn and end after dark. Her work focuses on four areas: client service, business development, talent management and operations. Because she likes to strategize, Newman says business development is her favorite task. My clients are multinational organizations that are usually undergoing some type of significant transformation, she says. I love the challenge of assessing a situation and then developing a strategy. I have always enjoyed learning and experimenting.

    Ethics are paramount in every industry, but especially in Newmans. Her clients and team members can count on her to act with honesty and integrity in all situations. And she expects the same from them. Ive worked hard to develop my brand, and I fiercely protect it, she says. I follow through

    My mother calls me a nomad, she laughs. I have moved to places where I didnt know a soul. But my sense of adventure has always led me to say, Sure, Ill go!

    Beaschler is active in Toastmasters International, a nonprofit organization that helps people develop public speaking and leadership skills. She enjoys handson hobbies, including refinishing furniture, counted cross-stitch and cooking. She has a strong ONU connection: Her brother, Ron Beaschler, BSBA 86, has a distinguished 23-year career at ONU as an assistant professor and wrestling coach.

    Business exchange 11

  • Newman and her husband, Kurt, BSME 85, live in Grosse Pointe Farms, Mich., and have two children, Abby and David. As a mom and a high-powered executive, she manages her time wisely and prioritizes, she says. It helps to be married to the greatest guy in the world, she adds, with a smile. Her free time is devoted to her children, attending sporting events, playing games, and taking family trips.

    Newman also serves as treasurer of the Family Center of Grosse Pointe and Harper Woods and as president of the Upper

    on my commitments and execute with a genuineness and integrity that are the foundation of my brand.

    Newmans team is made up of people with diverse backgrounds and personalities who are scattered across the globe. Most times, team members never get a chance to meet face to face. But Newman has discovered that its not that difficult to get everyone on the same page and performing at the highest level. The best motivation, she says, is encouragement and positive energy. Others can count on me to fill their buckets, she explains.

    The topic of leadership fascinates Newman. Through the years, shes attended presentations given by a number of U.S. presidents and world leaders. She always uncovers lessons from their experiences that she can apply in her career. Even the most intimidating leader, she says, is a regular person at heart. It is easy to get wowed by someones position or status, but we should always keep our perspective.

    School Parents Association for University Liggett School. At ONU, she serves on the Advisory Board for The James F. Dicke College of Business Administration. She enjoys recruiting and interviewing Northern students for internships and full-time positions at Deloitte. It is interesting to hear about their experiences at ONU and their career goals and aspirations, she says. The solid educational foundation is the same even though the specific coursework changes over time. I am always impressed with the students I meet from ONU.

    Deann Newman with Dean Jim Fenton at a recent College of Business Administration advisory board meeting.

  • Ethical. Entrepreneurial. Engaged.

    Creating tomorrows

    leaders.

    Michele Govekar

    JillChristopher

    Paul GovekarRandy Ewing

    the University publicly unveiled The Campaign for Ohio Northern Universitys Tomorrow. With a $100 million goal, its the largest campaign in University history. The campaign has four major fundraising priorities: student aid, academic enrichment, capital projects and the Northern Fund.

    As the faculty inspired you and made a difference in your life, you can now do the same for the next generation of business students.

    Northern has reached new heights in fundraising, ensuring a bright and strong future for the University. In 2008,

    Roger Young

    Rich Meininger

    Contact Dacy Wilcox, director of development for The James F. Dicke College of Business Administration, at 419-772-4022 or visit www.onugive.com

    Show your love and pride for Northern. More than ever, we need your help to put us over the top of our campaign goal!

    You can help us reach new heights!As longtime faculty members of the College of Business Administration, were honored to be part of yesterday, today and tomorrow at Ohio Northern University. We ask that you celebrate your legacy as a business graduate by making a gift to The Campaign for Ohio Northern Universitys Tomorrow.

    Roger Goldberg

  • Football

    John Atkinsonsophomore finAnce mAJor

    olmsted fAlls, ohio

    pArticipAtion in sports teAches these student-Athletes vAluAble lessons thAt will trAnsfer to the business world.>>

    to boArdroomScoreboard

    Volleyball

    chelsie timmonsJunior mArketing mAJor with

    A minor in Art And designdefiAnce, ohio

    success: Timmons has been a middle hitter since she started playing volleyball in seventh grade. In high school, she broke five school records that still stand. At ONU, she was part

    of several successful teams, including the 2008 team that reached the NCAA

    Final Four and the 2009 team that made it to the Sweet 16.

    Participating in varsity volleyball at Northern has turned me into a

    young adult and taught me a lot of lessons about responsibility. Its given

    me experiences and memories Ill carry with me forever.

    discovery: Balance is important. I have played sports all my life, but I know that academia is important. Its also important to have fun and a social life. I juggle my busy schedule by writing things down and keeping checklists. Most important is to keep yourself happy, because if you arent happy, everything starts to crumble.

    future: Timmons mother and father each own their own businesses, and she majored in business to follow in their footsteps. She wants to use her graphic design skills to market products to consumers. She plans to study abroad in Europe and Spain after graduation and then find a job in Ohio.

    other Activities: American Marketing Association, Stand Up for Kids, Dicke Mentorship Mentor, Ex-Portfolio Planning Committee

  • success: Atkinson is a quarterback, a position hes played since fifth grade. I love the game for many reasons. Mostly because Ive found that success in football and success in life revolve around the same principles.

    Football

    John Atkinsonsophomore finAnce mAJor

    olmsted fAlls, ohio

    discovery: Hard work pays off. No monumental goal will ever be accomplished without hard work. That is just how it is. Hes also learned to manage his time down to the minute in order to excel in the classroom and on the field.

    future plAns: Atkinson plans to get his MBA and his JD after graduation. He enjoys thinking critically and strategically. Two summers working at a law firm confirmed his interest in the intersection of law and business.

    other Activities: Deans Advisory Council, Sigma Phi Epsilon

    >>SoccerchelseA Albertsenior mArketing mAJordublin, ohio

    success: Albert was the first ONU female soccer player

    to be named to the NCAA Division III All-American team. Shes been captain of the ONU varsity team

    for two years. Since the age of 4, shes played on winning soccer teams.

    Soccer is my passion. My ONU team has become my family. My greatest memories at ONU involve playing for the Polar Bears.

    Albert is the 2010-11 female winner of ONUs Clyde Lamb Award, which is given to the top senior

    male and female student-athletes at each of the 10 Ohio Athletic Conference (OAC) schools each school year. To be eligible, the student must participate in an OAC-sponsored sport for at least two years, have senior status, have a minimum GPA of 3.00,

    and display sportsmanlike conduct in a manner that has brought credit to the student-athlete and his/her institution.

    discovery: Be a role model and a mediator. Albert sets a leaders example with a strong work ethic and discipline. Ive learned to establish a goal and to create deadlines and benchmarks toward reaching this goal.

    future: Albert enjoys the creativity of the marketing field. Shes considering pursuing her MBA and taking a graduate assistant position as a soccer coach.

    other Activities: Human Performance and Sports Club, Beta Gamma Sigma International Honorary Society, Phi Kappa Phi Honorary Society, Ada Youth Soccer League (volunteer coach)

    Business exchange 15

  • baSketball

    tony meyerJunior phArmAceuticAl

    business mAJornew knoxville, ohio

    Swimming

    cAsey dAvissenior Accounting And

    internAtionAl business And economics (ibec) mAJor

    mAlvern, ohio

    success: Meyer is a captain on the ONU mens basketball team. He started playing basketball when he was in fourth grade. During his senior year in high school, he helped his team clinch the state championship the first state title in school history. He was named second team all-state, first team all-district and all-region, and the Midwest Athletic Conference player-of-the-year. The chance to play in front of a crowd and show that I can help my team win has allowed me to grow as a basketball player and as a person.

    discovery: Discipline and hard work. Ive realized that if I want something, I have to put in the hard work to get it. Playing basketball has made me work harder as a student.

    future: Meyer majored in business after working for his dad, a man he greatly admires. He hopes to find a marketing job that uses his outgoing personality as an asset. He also would like to coach basketball at the high school or college level someday. Ive learned so much from my coaches in both high school and college, I would like to be able to share it with others.

    success: Davis is captain of the ONU mens swimming team. He enjoys volunteering with Ada Learn to Swim Lessons and swimming clinics for younger children. I started swimming later than most people do, but as soon as I started, I fell in love with it. Theres something about being a part of a team, but at the same time being able to just swim and have a mental break from everything around you, that makes swimming so amazing.

    discovery: Be a vocal leader and value teamwork. I have learned not only to lead by example, but also to be more vocal in my approach. Ive also come to truly value teamwork. Working as a team requires a

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  • lot of time and effort, but the relationships and life lessons you learn in the process make it worth every second.

    future: After graduation, Davis plans to sit for the CPA exam and attend law school to become a taxation attorney. Ive always loved traveling and other languages, so international business seemed like a perfect fit for me. I also have a real passion for accounting.

    other Activities: Beta Alpha Psi, Institute of Management Accountants, International Business Club, Global Business Issues Journal (editor-and-chief), Mortar Board, Phi Kappa Phi, Beta Gamma Sigma, Phi Eta Sigma, Student Planning Commission, Polar Merchandise

    cheerleading

    kendrA heArnsenior phArmAceuticAl

    business mAJorwArren, ohio

    success: Hearn is captain of ONUs varsity cheerleaders. She enjoyed the transition to the college level of her sport and the chance to do stunts with other cheerleaders. Ive been cheerleading since I was in the second grade, 13 years strong, and I love it! Its a way to stay active and to make close friends.

    discovery: Be optimistic. Cheering for the team, regardless of whether they win or lose, is about having a positive attitude and smiling regardless of the outcome. This lesson resonates outside of cheerleading as well.

    future: Hearn plans to find a job after graduation and pursue a MBA in a few years. She also would like to continue her involvement

    in cheerleading by coaching young girls. I've been successful here at ONU because

    of my drive to get involved and put myself out there. I completed an amazing internship

    at Cardinal Health over the summer, and I'm so appreciative of our alumni for thei